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2020 (1) TMI 665 - HC - VAT and Sales TaxExemption to Unbranded Furniture sold by the petitioner - whether taxable at 12.5% under item 69 (C,C No.3) Part C of the 1st Schedule Tamil Nadu VAT Act, 2006? - HELD THAT:- The law on the subject is well settled. In the matters of classification, it is the commercial parlance test which is relevant. It is test which has and that has to be adopted by the assessing officer. He has to decide as to how the product is treated in the market by the men of commerce in the trade. It is not the clarification or a particular view of the superior officer which should weigh his mind though such clarifications in the matters of classifications may be a relevant factor. However, they are not the only factors which are relevant. The impugned order is set aside and the case is remitted back to the 1st respondent to pass an independent order uninfluenced by either of the clarifications of the Department - Petition allowed by way of remand.
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